Let's divide 861243 by 31
We want to figure out the number of times 861243 can be divided by 31.

Let's proceed to step 1:
31 goes into 8 0 times with a remainder of 8.
The next digit of our result is 0. 
Result so far: 0.0
If we subtract 0 from 8, we get 8.
Append the next digit (6) from the dividend to 8 and continue with: 86 / 31

Let's proceed to step 2:
31 can be fit into 86 2 times, resulting in a remainder of 24.
The number 2 becomes the next digit in our result. 
Result so far: 2.0
Subtracting 62 from 86 leaves us with 24.
Fetch the next digit (1) from the dividend, attach it to 24 and continue: 241 / 31

Going ahead to step 3:
If we divide 241 by 31, we get 7 and a remainder of 24.
The number 7 becomes the next digit in our result. 
Result so far: 27.0
If we subtract 217 from 241, we get 24.
Append the next digit (2) from the dividend to 24 and continue with: 242 / 31

Going ahead to step 4:
If we divide 242 by 31, we get 7 and a remainder of 25.
The next digit of our result is 7. 
Result so far: 277.0
If we take 217 away from 242, we end up with 25.
Grab the next digit (4) from the dividend, add it to 25, then carry on: 254 / 31

Going ahead to step 5:
If we divide 254 by 31, we get 8 and a remainder of 6.
The next digit of our result is 8. 
Result so far: 2778.0
Deduct 248 from 254 and we're left with 6.
Grab the next digit (3) from the dividend, add it to 6, then carry on: 63 / 31

Going ahead to step 6:
31 goes into 63 2 times with a remainder of 1.
The next digit of our result is 2. 
Result so far: 27782.0
The remainder is 1 after subtracting 62 from 63.
Since there are no more digits in the dividend, we add a zero to the remainder making it 10, and continue the process.

Step 7:
When dividing 10 by 31, we get 0 with a remainder of 10.
Use 0 as the next digit of our solution. 
Result so far: 27782.0
Subtract 0 from 10 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Advancing to step 8:
100 divided by 31 is 3 with a remainder of 7.
The number 3 becomes the next digit in our result. 
Result so far: 27782.03
The remainder is 7 after subtracting 93 from 100.
Since there are no more digits in the dividend, we add a zero to the remainder making it 70, and continue the process.

Let's proceed to step 9:
When dividing 70 by 31, we get 2 with a remainder of 8.
Write down 2 as next digit of the result. 
Result so far: 27782.032
If we subtract 62 from 70, we get 8.
Since there are no more digits in the dividend, we add a zero to the remainder making it 80, and continue the process.

Step 10:
31 goes into 80 2 times with a remainder of 18.
Use 2 as the next digit of our solution. 
Result so far: 27782.0322
The remainder is 18 after subtracting 62 from 80.
Since there are no more digits in the dividend, we add a zero to the remainder making it 180, and continue the process.

The final outcome is 27782.0322, with a leftover of 0.00018.